ORDER

Out of these four appeals, two have been filed by the assessee against the impugned order of the learned CIT (A) dated 5-3-2004 for the assessment years 1997-98 and 1999-00 on the common ground that the estimated A.L.V. in respect of two properties being Property No.42/43; Gulberg-II and 14-Empress Road, Lahore have wrongly been confirmed by the learned CIT(A) while the remaining two appeals have been filed by the Department against the consolidated impugned order dated 20-6-2005 for the assessment years 1984-85 and 1997-98 deleting the penalty imposed under section 111 of the repealed Ordinance, 1979 for the assessment year 1984-85 and under section 110 of the repealed Ordinance, 1979 for the assessment year 1997-98.We have heard the learned Representatives for both the' patties and have also perused the impugned order of the learned CIT (A) and the assessment orders.Regarding the appeals filed by the assessee, Mr. Sohail Mutee Babri, representing the assessee has contended that the T...